Generally in Macedonia keeping farm records and farm business planning is not often practiced like an ordinary activity in farming. Therefore one of the crucial things to do it is to comprise and continuously practice record keeping of farm data. The efficient and justified farm business planning should be based on farm records about the previous work of the farm, which will bring a structured approach for planning all the activities, as well as provide a good basis for attracting investors and creditors for the additional expansion of the business.Given that sheep breeding holds an important part of the livestock production in Macedonia, there is a need for adding analytical sheep enterprise budgets to support the farm business planning process at sheep farms.The aim of this research was to develop sheep enterprise budgets created on the best production practice for Macedonian conditions of breeding and test their applicability into the farm business plan model Agriwise Macedonia. The sheep budgets were composed with a process of data collecting consisted of direct farm data (for the cases), expert's consultation and relevant desk research, as well as a literature study. The aim of doing it was to attain more accurate calculations of the enterprise budgets, which will result in a more precise outcome in the farm business plan model Agriwise Macedonia.

Studien undersökte om det fanns något samband mellan årstid och resultat på ett antal test för fertilitetsfaktorer. Att försöka förutse ett handjurs fertilitet är komplext, inte minst då spermieegenskaperna skiljer sig åt mellan hingstar och även mellan ejakulat från samma hingst. Det finns många funktioner som måste analyseras för att säkert bedöma en oprövad hingsts fruktsamhet. Forskningen på området är begränsad och består ofta av studier med litet underlag eller retrospektiva studier där skötselfaktorer och stoegenskaper kan inverka. Som fertilitetsmått används ofta dräktighetsprocent men detta värde kräver stort underlag för att kompensera för eventuella fertilitetsstörningar hos de ston som används och eventuell bristande gynekologisk diagnostik. Mer kontrollerade studier som fortfarande är representativa för populationen är svåra att genomföra då det är svårt att standardisera levnadsförhållanden för sporthästar.

With today`s business world, it is very important to deliver the right product with right quality and quantity at the right time. By ensuring that the staff are happy and have the opportunity to work in a workplace with good structure, the company will be able to reach these parameters and at the same time maximize the efficiency.The project has been carried out at Stena Stål AB in Värnamo. The company's main task is to cut, store and deliver production steel and tool steel to processing companies in the surrounding region. Stena Stål AB in Värnamo is one of total 21 companies in the company group Stena Stål. Stena Stål is a part of the Stena corporate group which owns a total of eight different company groups that are spread in about 250 different locations in 14 countries.The purpose of this report is to give Stena Stål AB in Värnamo suggestions on how to design a new facility for tool steel.

Bark-stripping by red deer (Cervus elaphus) cause extensive damage to economically valuable spruce trees (Picea abies) in Swedish forests. The underlying causes for bark-stripping are not fully understood, and the frequency and severity of damage unpredictably differ between regions. In this study, I investigated if landscape structure (e.g. agricultural dominated landscape opposed to forest dominated landscape), forage availability, population density and disturbance (e.g. roads and settlements) affect bark-stripping frequency.

Inom kontexten medelstora svenska icke-finansiella företag är syftet med denna uppsats att undersöka hur sambandet mellan företagens skuldsättningsgrad och företagens sannolikheter för konkurs ser ut genom att tillämpa Byströms Distance to Default (DD). Uppsatsen ämnar besvara följande frågeställningar: (1) Hur ser företagens skuldsättningsgrad och sannolikhet för konkurs ut kvantifierade med Byströms DD? (2) Kan företagen öka andelen främmande kapital utan att nämnvärt öka sannolikheten för konkurs kvantifierat med Byströms DD? En empirisk metod utvecklas för att beräkna företagens skuldsättningsgrad, företagens sannolikhet för konkurs och för att öka andelen främmande kapital utan att nämnvärt öka sannolikheten för konkurs. Indelning av företagen sker på sektornivå. Om uppsatsens frågeställningar kan följande slutsatser dras: (1) företagens skuldsättningsgrad är olika beroende på sektortillhörighet och förändringar i marknadsvärdet av företagens tillgångar och förändringar i volatiliteten av marknadsvärdet av företagens tillgångar har en tydlig påverkan på företagens sannolikhet för konkurs (2) två av sektorerna (i.e.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

Today the internet has become a meeting place for people seeking advice and experience from other individuals. Internet also offers opportunities to send out information to large groups of people, which are at a geographical distance. A large increase of websites for parents has been seen in the recent years. On the largest Swedish website for parents, Familjeliv.se, approx. 40 000 posts are posted daily in the discussion forum.

Pine twisting rust (Melampsora pinitorqua) is a parasitic rust fungus found all across Sweden causing damage resulting in lower quality and reduced tree growth in pine stands. In Sweden, the fungus is dependent on two alternate hosts; European aspen (Populus tremula) and Scots pine (Pinus sylvestris). Pine twisting rust has five different spore stages, two of them (uredinio- and teliospores) on the leaves of aspen. Injures on aspen caused by pine twisting rust is not extensive. On the other hand, when it infects the annual shoots of Scots pine it often results in a bent steam or even a top shoot breakage.

I denna studie har jag undersökt hur ledarskap på distans bedrevs av ledare med chefsuppdrag inom laboratoriemedicin. Syftet med studien var att undersöka hur cheferna beskrev vad som utmärkte ledarskapet på distans, vilka egenskaper en ledare behövde för att leda en organisation på distans och hur de kommunicerade med sina medarbetare.  Jag har i denna studie intervjuat åtta ledare på olika nivåer. Sex av informanterna arbetade inom två olika landsting och två arbetade åt en privat vårdgivare. Vid genomgången av intervjumaterialet framkom nio olika teman vilka var specifika egenskaper, delegering, resor, motivation och feed-back, avstämmande kommunikation, kommunikationsformer, mötesformer, medarbetarsamtal och information.

Betting under ordered forms has been around for a long time, but the recent increase in Internet betting and the large sums of money that are now involved makes it even more important for betting companies to have correct odds. The purpose of the essay is to calculate probabilities for outcomes of football games using a statistical model and to see if you can find better odds than a betting company.The data contains the 380 games from the 2004/2005 season and the variables form, head-to-heads, league position, points, home/away, average attendance, promoted team, distance and final league position from previous season. After performing an ordered probit regression we only find the variable ?form of the away team? to be significant at the 5 % level. We suspect the presence of multicollinearity and perform a VIF-test which confirms this. To fix this problem we perform a second ordered probit regression where a number of variables are combined to index variables. In the second regression we once again find only one significant variable.

The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

The concept of school forest was drafted in 1970 by the Forest in School organization and is defined as an area occupied by a school for outdoor educational activity. The main purpose of this study was to examine how schools use the school forest in practice, how it can be linked to the forest as an ecosystem service and find out how the forest is taken into consideration in the spatial planning. The study is mainly qualitative in nature and has been based on interviews conducted with educators engaged in outdoor education at four selected schools in a municipality in Sweden. Focus has been on the cultural ecosystem services for school forest, for example the physical characteristics that are considered as positive, forest influence on students' physical / mental health and the educational benefits available to be in the woods. Search has also been made to see how the forest is taken into consideration in the spatial planning and also what a contract agreements involves.

This thesis aims at determining the heat losses in a property vent stack and its roof valve. Upon request of a company, the vent stack is analysed for possible heat recovering solutions to be implemented, while relining of the drain system is executed and with a suitable payback time for the economic investments. The heat loss calculations are based on data for properties that are located in the Stockholm region, but also easy to change depending on the situation. The calculations are done on pipes made out of cast iron, which still is the most common type of drain pipe in Sweden, and these are the pipes that relining is usually made on. The calculations that needed to take several variables into account have been done in MatlabR2014a and the thermos dynamical properties that were used in those calculations have been extracted from EES.Three different types of heat losses in the vent stack have been taken into consideration in this thesis.

Different Perspectives is a study of detainees' and guards' experiences of the remand prison. The result of the study shows that the remand prison brings forth the individuals anxiety, stress and fear. The individual detained in remand prison have a great need for contact with their families, but also with the guards. In the remand prison there is always a great level of control and always some kind of power practised. It is the guards who have the power and the competences to make the individuals detained in remand prison follow the rules and do what they have been told.

Using the Introductory Carbon Balance Model, ICBM, five different crop rotations with rye 1. Rye-Ley-Ley-Rye-Beans-Rye 2. Rye-Rye-Rapeseed-Rapeseed 3. Rye-Ley-Ley-Rye-Potatoes-Rye 4. Rye-Rye-Potatoes-Wheat 5. Rye-Rye-Potatoes-Beans-Wheat-Rye-Potatoes-Rapeseed were tested theoretically in four different cultivation scenarios ? Straw left on the field, biogas digestate added as fertilizer. Labelled ?+straw+BD?. ? Straw left on the field, only synthetic fertilizer. Labelled ?+straw-BD?. ? Straw harvested, biogas digestate added as fertilizer.